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REGISTERED NUMBER: 04926277 (England and Wales)

























Unaudited Financial Statements for the Year Ended 31 October 2023

for

A & P E Baker Ltd

A & P E Baker Ltd (Registered number: 04926277)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


A & P E Baker Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mrs P E Baker
Mr S Sherratt
Mrs B Sherratt





SECRETARY: Mrs B Sherratt





REGISTERED OFFICE: 6 Station View
Rhino Court
Hazel Grove
Stockport
Cheshire
SK7 5ER





REGISTERED NUMBER: 04926277 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
6 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

A & P E Baker Ltd (Registered number: 04926277)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,804 10,067

CURRENT ASSETS
Stocks 139,290 130,000
Debtors 5 2,000 3,715
Cash at bank and in hand 99,543 107,712
240,833 241,427
CREDITORS
Amounts falling due within one year 6 168,243 131,221
NET CURRENT ASSETS 72,590 110,206
TOTAL ASSETS LESS CURRENT LIABILITIES 106,394 120,273

PROVISIONS FOR LIABILITIES 8,528 2,517
NET ASSETS 97,866 117,756

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 97,764 117,654
SHAREHOLDERS' FUNDS 97,866 117,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A & P E Baker Ltd (Registered number: 04926277)

Balance Sheet - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2024 and were signed on its behalf by:





Mr S Sherratt - Director


A & P E Baker Ltd (Registered number: 04926277)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

A & P E Baker Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

A & P E Baker Ltd (Registered number: 04926277)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 21 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 96,950
Additions 30,858
Disposals (4,000 )
At 31 October 2023 123,808
DEPRECIATION
At 1 November 2022 86,883
Charge for year 7,121
Eliminated on disposal (4,000 )
At 31 October 2023 90,004
NET BOOK VALUE
At 31 October 2023 33,804
At 31 October 2022 10,067

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 2,000 2,000
Other debtors - 1,715
2,000 3,715

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 46,499 49,311
Taxation and social security 28,059 16,839
Other creditors 93,685 65,071
168,243 131,221

A & P E Baker Ltd (Registered number: 04926277)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.10.23 31.10.22
£    £   
Within one year 2,143 -
Between one and five years 4,287 -
6,430 -

8. TRANSACTIONS WITH DIRECTORS

Mrs P E Baker

The company pays P E Baker, a director, a rent of £3,380 per annum for the use of shop premises at 522 Hempshaw Lane, Stockport.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Sherratt.